Balancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective (Record no. 533750)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00973nam a22001337a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260616b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Biswas, Abhijit |
| 245 ## - TITLE STATEMENT | |
| Title | Balancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Economic & Political Weekly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 61(22), May 30, 2026: p.24-27 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The Securities and Exchange Board of India has introduced a landmark update to India’s environmental, social, and governance reporting reform, offering listed entities the flexibility to undertake either a third-party assessment or assurance for Business Responsibility and Sustainability Reporting Core disclosures. It also introduces voluntary green credit disclosures and defers the ESG obligations for value chain partners. – Reproduced https://www.epw.in/journal/2026/22/commentary/balancing-esg-accountability-and-business.html |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Economic & Political Weekly |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2026-06-16 | 61(22), May 30, 2026: p.24-27 | AR139221 | 2026-06-16 | Articles |